The Tamil Nadu Panchayats (Grant of Remission of Rent to Lesses and Contractors) Rules, 1999State Rules of Tamil Nadu · 1994
Penalties provided in the lease or contract shall be strictly enforced in accordance with the terms of the lease or contract. Penalties for late payment of the amount due to the Village Panchayat Under the lease or contract 2 shall not be remitted except in cases where the payments of instalments of the amount due are in the opinion of the Village Panchayat fairly regular and the whole amount due to the Village Panchayat under the lease or contract is paid before the end of the period to which the lease or contract relates:
Provided that when the amount remitted exceeds Rs.500 in each case, the previous sanction of the Inspector shall be obtained.
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